问题 单项选择题

甲公司在6月30日和12月31日时,对交易性金融资产按公允价值调整账面价值。2007年6月14日以每股22.5元的价格(其中包含已宣告但尚未发放的现金股利0.6元)购进某股票100万股作为交易性金融资产。6月30日该股票价格公允价值为每股18元;7月26日如数收到宣告发放的现金股利;8月20日以每股21元的价格将该股票全部出售。 2007年该项股票投资发生的投资损失为( )万元。

A.90
B.150
C.240
D.300

答案

参考答案:A

解析: [21-(22.5-0.6)]×100=-90(万元)
借:交易性金融资产—成本 (22.5-0.6) ×100=2190
应收股利 0.6×100=60
贷:银行存款 2250
借:公允价值变动损益 2190-100×18=390
贷:交易性金融资产—公允价值变动 390
借:银行存款 100×21=2100
交易性金融资产—公允价值变动 390
贷:交易性金融资产—成本 2190
投资收益 300
借:投资收益 390
贷:公允价值变动损益 390

单项选择题 B型题
完形填空

第二节完形填空(共20小题;每小题1分,满分20分)

阅读下面短文,掌握其大意,然后从各题所给的A、B、C、D四个选项中,选出可以填入空白处的最佳选项,并在答题纸上将该项涂黑。

A Beautiful Dress

My neighbor’s eight-year-old daughter used to live in the countryside, her native place. Recently her parents   51  her to town to live with them. Wild and uneducated, she would use   52  words when she was angry. Sometimes she went so far as to   53  on the ground, to the   54  of all people around. Her parents tried to   55  her by beating and kicking. However, she became more   56 . Finally they became thoroughly   57  with her.

One day their next-door   58 , a retired teacher, gave the girl a snow-white dress, which was very   59 . It immediately caught the girl’s   60  and made them shine brightly.

The girl put on the dress and became quite a   61  person. She no longer acted rudely or hit others. She   62  seldom rolled on the floor. She knew running wild was not   63  for her in a beautiful dress. Since then, the girl had been   64 , neat, and lovely.

The story set me   65  a lot. Perhaps everyone has a beautiful dress   66  somewhere in his or her heart. Only some people are not aware of it,   67  it or take no notice of it.   68  is a powerful force or weapon — that’s something   69  by many of us. It can arouse fine qualities that humans are   70  with but have so far hidden somewhere. It has a soul-shaking influence that is indeed unmatched.

51. A. left                 B. brought              C. met                     D. taught

52. A. dirty              B. new                    C. creative               D. attractive

53. A. trap                    B. weep                        C. roll                          D. jump

54. A. surprise          B. delight                        C. mercy                     D. regret

55. A. advise             B. encourage             C. support                D. educate

56. A. mature                B. violent                            C. changeable               D. considerate

57. A. tired                B. pleased                 C. relaxed                D. disappointed

58. A. office             B. stranger                 C. neighbor                D. apartment

59. A. beautiful             B. modern                    C. shabby                     D. fragile

60. A. attention        B. ears                     C. eyes                        D. imagination

61. A. rude               B. different             C. violent                  D. unique

62. A. even             B. also                  C. still                   D. ever

63. A. bad              B. much                C. enough              D. suitable

64. A. voluntary            B. conscious                 C. merciful                   D. gentle

65. A. imagining         B. moving                 C. thinking                 D. puzzling

66. A. ruined           B. hidden               C. disappeared           D. rediscovered

67. A. forget                 B. criticize                    C. advocate                   D. remember

68. A. Love              B. Violence             C. Beauty                        D. Honesty

69. A. cared              B. valued                  C. unlearnt                  D. unrealized

70. A. dealt                B. born                      C. grown                     D. lived